3 Determine the missing amount for each separate situation involving manufacturing cost flows. (1) (2) (3) 12.5 Direct materials used $ 151,880 $ 35,290 points Direct labor used 76,400 47,120 Factory overhead 123,400 34,240 61,675 eBook Total manufacturing costs 244,900 240,100 References Work in process inventory, beginning 58,320 9,645 Total cost of work in process 292,125 Work in process inventory, ending 23,945 12,650 Cost of goods manufactured 266,820